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Hawaii

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Legislation

HRS §235‑17

Administrative Guidance

Overview & Instructions

Hawaii Film Office

Donne Dawson, State Film Commissioner

P.O. Box 2359

Honolulu, HI 96804

808.586.2570

info@hawaiifilmoffice.com

http://filmoffice.hawaii.gov/incentives-tax-credits/

Incentive

20-25% Refundable Tax Credit

Project Criteria

20-25%

20-25%

20-25%

20-25%

$200K

$15M

None

Qualified Spend

20% of qualified expenditures. Qualified expenditures include most preproduction, production, and postproduction costs incurred in Hawaii and are subject to Hawaii’s general excise tax or income tax. Costs incurred for the use of state and county facilities and locations, although not subject to general excise taxes, will qualify for the incentive.

5% for production in county with population less than 700,000.

Program Guidelines

$50M

December 31, 2025

Yes

No

Additional Considerations

Yes

Production must provide evidence of reasonable efforts to hire local talent and crew.

Program is administered on a first-come, first-served basis.

Submit final Hawaii Production Report after completing production.